After the owner of the abandoned mobile home or manufactured home has been provided thirty days' written notice, and before the owner of real property proceeds with the sale or disposal of the abandoned mobile home or manufactured home, the owner of the real property shall provide written notice of intent to sell or dispose of the abandoned property to the county treasurer where the home is located. The Department of Revenue shall promulgate rules pursuant to chapter 1-26 to prescribe a form for the written notice. If the treasurer has not issued a distress warrant and informed the owner and any lien holder of real property of such issuance within thirty days of the notice required by this section, or the mobile home or manufactured home has not been removed by its owner or any lien holder within thirty days of the notice provided by § 21-54-15 , the owner of real property may proceed with the sale or disposal pursuant to this chapter.
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